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The controller of Hall Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs. Month Total Maintenance

The controller of Hall Industries has collected the following monthly expense data for use in analyzing the cost behavior of maintenance costs.

Month

Total Maintenance Costs

Total Machine Hours

January $2,661 3,528
February 3,024 4,032
March 3,629 6,048
April 4,536 7,963
May 3,226 5,040
June 4,657 8,064

Determine the variable-cost components using the high-low method. (Round variable cost to 2 decimal places e.g. 12.25.)

Variable cost per machine hour

$

eTextbook and Media

Determine the fixed cost components using the high-low method. (Round answer to 0 decimal places e.g. 2,520.)

Fixed costs

$

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